https://www.taxtmi.com/caselaws?id=794975 An apparent error arising from non-consideration or incorrect treatment of applicable judicial precedent may be rectified under the Tribunal's statutory rectification jurisdiction where it prejudices a party. The notes state that an incorrect observation and inadequate consideration of precedent on dividend distribution tax in computing book profits warranted recall of the finding on Ground No. 9 for fresh adjudication. They also state that limitation for a miscellaneous application is computed from communication and service of the Tribunal's order; the application was treated as filed within the prescribed period from receipt of the order. Ground No. 9 was restored for reconsideration after notice to the parties. en-us Tue, 24 Mar 2026 00:00:00 +0530 Wed, 15 Jul 2026 08:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794975 An apparent error arising from non-consideration or incorrect treatment of applicable judicial precedent may be rectified under the Tribunal's statutory rectification jurisdiction where it prejudices a party. The notes state that an incorrect observation and inadequate consideration of precedent on dividend distribution tax in computing book profits warranted recall of the finding on Ground No. 9 for fresh adjudication. They also state that limitation for a miscellaneous application is computed from communication and service of the Tribunal's order; the application was treated as filed within the prescribed period from receipt of the order. Ground No. 9 was restored for reconsideration after notice to the parties. Case-Laws Income Tax Tue, 24 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794975